Definicija: n. – reducing the value of assets to reflect their reduced value over time, often for the purpose of accurate accounting of intangible assets
Primjer upotrebe: A company must amortise certain assets and reflect this in their accounts.
Prijevod: otplata, amortizacija
2) to appreciate
Definicija: v. – to increase in value
Primjer upotrebe: The value of these assets has appreciated significantly over the past five years.
Prijevod: povećati vrijednost
Definicija: n. – a reduction of property or assets over time; also v. to depreciate
Primjer upotrebe: Assets such as IT equipment depreciate more quickly than industrial machinery.
Prijevod: deprecijacija, amortizacija
4) to depreciate
Definicija: v. – to decrease in value
Primjer upotrebe: The value of these assets has depreciated significantly over the past five years.
Prijevod: smanjiti vrijednost
5) to write off
Definicija: v. – to cancel or annual an item in financial accounts, normally referring to a debt which cannot or is unlikely to be paid
Primjer upotrebe: The accountant wrote off £450,000 of debt owed by a company which went into liquidation.
6) net worth
Definicija: n. – the difference between a company’s total assets and its total liabilities (also net assets)
Primjer upotrebe: The net worth of the company is £450,000.
Prijevod: neto vrijednost
7) net profit
Definicija: n. – total revenue less expenses
Primjer upotrebe: Our net profit for 2007 was £5,384.98.
Prijevod: neto dobit
Definicija: n. – the stock of products or goods that a company has available for sale; for manufacturers these may be raw materials, work in process or finished goods
Primjer upotrebe: Companies monitor their inventories very carefully to ensure they can meet demand.
9) to accrue
Definicija: v. – to accumulate or increase
Primjer upotrebe: Interest of over £540 has accrued since the last interest payment.
Prijevod: pritjecati, narasti
Definicija: n. – money that a person or organisation owes to another person or organisation; a duty to pay off a debt
Primjer upotrebe: The company has outstanding liabilities of over £150 million.
Prijevod: (novčane) obaveze